/* P.K. Tax & Compliance — shared public design system, 2026 premium header */
:root{--navy:#081f37;--navy2:#103653;--gold:#e4b766;--gold-dark:#95631f;--ink:#10263f;--muted:#64758b;--border:#e3eaf1;--soft:#f5f7fa}
*{box-sizing:border-box}
html{scroll-behavior:smooth;scroll-padding-top:94px}
body{margin:0;color:var(--ink);background:#fff;font:15px/1.6 'DM Sans',Arial,sans-serif;-webkit-font-smoothing:antialiased}
a{color:inherit;text-decoration:none}button,input,select,textarea{font:inherit}button{cursor:pointer}img{max-width:100%}
.container{width:min(1360px,calc(100% - 64px));margin-inline:auto}
h1,h2,h3{font-family:Manrope,Arial,sans-serif;line-height:1.19;margin:0}p{margin:0}
a:focus-visible,button:focus-visible,input:focus-visible,textarea:focus-visible,select:focus-visible,summary:focus-visible{outline:3px solid #bf8730;outline-offset:3px}
.sr-only{position:absolute!important;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}
.skip-link{position:absolute;top:-110px;left:12px;background:white;color:#102a46;padding:10px 15px;z-index:1000;border-radius:5px}.skip-link:focus{top:10px}

/* Utility ribbon — site-wide contact links */
.utility-bar{background:#071d34;color:#d4dce5;font-size:11px}
.utility-inner{min-height:35px;display:flex;align-items:center;justify-content:space-between;gap:16px}
.utility-items,.utility-social{display:flex;align-items:center;gap:22px}
.utility-item{display:inline-flex;align-items:center;gap:8px;white-space:nowrap}
.utility-item svg{width:15px;height:15px;fill:none;stroke:var(--gold);stroke-width:1.8;stroke-linecap:round;stroke-linejoin:round}
.utility-action{color:#f4c77d}.utility-action:hover{text-decoration:underline;text-underline-offset:3px}
.utility-social{gap:8px}.utility-social-note{font-size:10px;letter-spacing:.3px;color:#c8d8e5;margin-right:7px}
.social-tag,.footer-socials span{width:25px;height:25px;display:grid;place-items:center;border-radius:50%;color:#fff;background:#215575;font-size:11px;font-weight:800;line-height:1;user-select:none}
.utility-social .social-tag:nth-of-type(3){background:#75537e}.utility-social .social-tag:last-child{background:#a84248}

/* Sticky header — one source of truth, no legacy override stacks */
.site-header{position:sticky;top:0;z-index:150;background:rgba(255,255,255,.985);border-bottom:1px solid #e9eef2;box-shadow:0 6px 24px rgba(6,29,51,.085);transition:box-shadow .18s ease}
.site-header.is-scrolled{box-shadow:0 10px 28px rgba(6,29,51,.17)}
.header-inner{height:82px;position:relative;display:flex;align-items:center;gap:19px;transition:height .2s ease}
.site-header.is-scrolled .header-inner{height:67px}
.brand{display:flex;align-items:center;gap:11px;flex:0 0 auto;min-width:237px}
.brand-mark{font:700 47px/.93 Georgia,serif;letter-spacing:-5px;color:#c7984a;padding-right:5px}
.brand-text{display:flex;flex-direction:column;gap:2px;white-space:nowrap}
.brand-text strong{font:800 15px/1.16 Manrope,Arial,sans-serif;letter-spacing:-.55px;color:#10263f}
.brand-text strong span{color:#ad864c}
.brand-text small{font-size:9px;letter-spacing:2px;font-weight:800;color:#8291a0}

.main-nav{display:flex;align-items:center;justify-content:center;gap:18px;margin-left:auto;min-width:0}
.main-nav>.nav-link,.nav-toggle{position:relative;display:inline-flex;gap:5px;align-items:center;white-space:nowrap;background:transparent;border:0;padding:31px 0;font:800 12px/1.5 'DM Sans',Arial,sans-serif;color:#1c344a;transition:color .15s ease}
.main-nav>.nav-link:hover,.nav-toggle:hover,.main-nav a[aria-current="page"],.nav-group.open>.nav-toggle{color:#94601d}
.main-nav>.nav-link:after,.nav-toggle:after{content:"";height:2px;position:absolute;bottom:22px;left:0;right:100%;background:#d3a259;transition:right .18s}
.main-nav>.nav-link:hover:after,.nav-group.open>.nav-toggle:after,.main-nav a[aria-current="page"]:after{right:0}
.nav-toggle svg{width:13px;height:13px;fill:none;stroke:currentColor;stroke-width:2;stroke-linecap:round;stroke-linejoin:round;transition:transform .2s}
.nav-group.open>.nav-toggle svg{transform:rotate(180deg)}
.nav-group{position:static}
.mega-menu[hidden],.search-suggestions[hidden]{display:none!important}
.mega-menu{position:absolute;top:calc(100% - 1px);left:0;right:0;z-index:152;display:grid;grid-template-columns:1.16fr repeat(3,1fr);gap:25px;padding:25px 27px 28px;border:1px solid #e1e8ef;border-top:3px solid #ddb56d;border-radius:0 0 17px 17px;background:#fff;box-shadow:0 28px 50px rgba(5,29,50,.2)}
.mega-intro{padding:22px;border-radius:12px;background:linear-gradient(140deg,#092841,#164563);color:#fff;align-self:stretch}
.mega-eyebrow{display:block;color:#f5c676;font-size:10px;letter-spacing:1.8px;font-weight:800;margin-bottom:13px}
.mega-intro strong{display:block;font:800 19px/1.3 Manrope,Arial,sans-serif}.mega-intro p{font-size:12px;line-height:1.65;margin:13px 0;color:#dbe7f0}
.mega-view-all{display:inline-flex;gap:12px;align-items:center;padding:10px 12px;border-radius:6px;background:#e7b76a;font-weight:800;font-size:12px;color:#112b42}.mega-view-all:hover{background:#f2d29b}
.mega-column h2{font-size:14px;color:#0d2b46;padding-bottom:12px;border-bottom:1px solid #e6ecf2;margin:3px 0 11px}
.mega-column>a{display:flex;align-items:center;justify-content:space-between;gap:8px;padding:9px 6px;border-radius:5px;color:#53677a;font-size:12px;font-weight:700;line-height:1.3}
.mega-column>a:hover,.mega-column>a:focus-visible{background:#f9f2e7;color:#875514}
.mega-column>a.mega-feature{color:#8e6425;margin-top:10px;border-top:1px solid #e9ebee;padding-top:14px}

/* Client-side service suggestions based on C# ServiceCatalog */
.header-search{position:relative;display:flex;align-items:center;flex:0 1 205px;min-width:150px;height:44px;margin-left:3px;border:1px solid #d7e1e9;border-radius:8px;background:#f9fbfd;transition:border-color .18s,box-shadow .18s}
.header-search:focus-within{border-color:#c3a06a;box-shadow:0 0 0 3px #eac98d40}
.header-search input{width:100%;min-width:0;height:100%;border:0;background:transparent;padding:0 11px;font-size:12px;color:#19314a;outline:0}
.header-search input::placeholder{color:#758595}.header-search input:focus-visible{outline:0}
.header-search button{display:grid;place-items:center;flex:0 0 42px;height:42px;border:0;border-radius:0 6px 6px 0;background:#0b2b48;color:#fff}
.header-search button:hover{background:#16496d}.header-search button svg{width:19px;height:19px;fill:none;stroke:currentColor;stroke-width:2;stroke-linecap:round}
.search-suggestions{position:absolute;top:calc(100% + 12px);right:0;width:min(405px,calc(100vw - 25px));max-height:min(430px,70vh);overflow-y:auto;background:#fff;color:#12314b;z-index:155;box-shadow:0 21px 46px #061d3540;border:1px solid #dfe6ee;border-radius:12px;padding:10px}
.search-suggestions-heading{font:800 11px 'DM Sans',Arial,sans-serif;letter-spacing:1.4px;color:#916526;padding:9px 10px;text-transform:uppercase}
.search-option{display:flex;align-items:center;gap:10px;padding:10px;border-radius:7px;min-height:50px;color:#17334b;text-decoration:none}
.search-option:before{content:'↗';display:grid;place-items:center;width:32px;height:32px;flex:0 0 32px;border-radius:9px;background:#f7ead7;color:#956823;font-weight:800}
.search-option:hover,.search-option.is-active{background:#eff5f9}
.search-option strong{display:block;font-size:12px;line-height:1.35}.search-option small{display:block;font-size:10px;color:#738397;line-height:1.4;margin-top:3px}
.search-option .search-category-flag{margin-left:auto;font-size:9px;color:#986e2b;background:#fdf4e6;padding:3px 6px;border-radius:5px}
.search-view-all{display:flex;align-items:center;justify-content:space-between;margin-top:7px;padding:11px 10px;border-top:1px solid #e6ecf2;color:#8b621f;font-size:12px;font-weight:800}
.search-view-all:hover{background:#fbf6ed}

.expert-button,.btn{display:inline-flex;align-items:center;justify-content:center;gap:10px;border-radius:6px;border:1px solid transparent;text-align:center;font-size:12px;font-weight:800;line-height:1.25;min-height:43px;padding:12px 17px;transition:transform .18s,background .18s,box-shadow .18s}
.expert-button{flex:0 0 auto;background:linear-gradient(115deg,#f4cf87,#e4a948);color:#092740;white-space:nowrap;box-shadow:0 6px 18px #d6a6534d}
.expert-button svg{width:17px;height:17px;stroke:currentColor;fill:none;stroke-width:1.8;stroke-linecap:round;stroke-linejoin:round}
.expert-button:hover,.btn-gold:hover{transform:translateY(-1px);background:#f2ce89}
.btn-gold{background:linear-gradient(115deg,#efc475,#e8b259);color:#0b2944}.btn-outline{border-color:#b5c9da;color:#fff;background:#0b2b48a0}.btn-outline:hover{background:#ffffff20}
.menu-button{display:none;flex:0 0 42px;width:42px;height:44px;border:1px solid #d7e0e8;border-radius:7px;background:#fff;padding:8px}
.menu-button span{display:block;width:22px;height:2px;margin:5px auto;background:#0b2944;border-radius:2px}

/* Footer and shared legacy service-page compatibility */
.site-footer{background:linear-gradient(130deg,#061a2d,#0a2b48);color:#ccd5df;padding-top:58px}
.footer-inner{display:grid;grid-template-columns:1.7fr repeat(4,1fr);gap:30px}
.footer-brand-name{display:flex;align-items:center;gap:12px;color:#fff;font-size:16px;font-weight:800}
.footer-brand-name span{font:700 38px/.9 Georgia,serif;color:#e0b463;letter-spacing:-5px;padding-right:5px}
.footer-brand p{margin:15px 0 10px;max-width:275px;font-size:13px;line-height:1.75}.footer-brand small{color:#abc1d1;font-size:10px}
.footer-socials{display:flex;gap:8px;margin-top:15px}.footer-socials span{border:1px solid #507391;background:#17466b;width:29px;height:29px}
.footer-col h3{font:800 14px Manrope,Arial,sans-serif;color:#fff;margin:6px 0 16px}.footer-col a,.footer-col span{display:block;margin:8px 0;font-size:13px;color:#c0cfdb;line-height:1.7}
.footer-col a:hover{color:#efc472;text-decoration:underline;text-underline-offset:3px}
.footer-contact-note{color:#c4d7e6;font-size:12px!important;line-height:1.6!important}
.footer-bottom{margin-top:44px;border-top:1px solid #3e5266;padding:17px 0;display:flex;justify-content:space-between;gap:20px;font-size:11px;color:#adc1d0}
.mobile-actions{display:none}.validation-errors,.field-error{color:#b62d28;font-size:11px}.validation-errors{margin-bottom:6px}.field-error{display:block}
.fallback-notice{position:fixed;bottom:20px;right:20px;background:#082944;color:#fff;padding:14px;z-index:9999;max-width:320px}
.section{padding:78px 0}.kicker{font-size:11px;letter-spacing:2px;font-weight:800;color:#a77732}
.section-heading{display:flex;align-items:flex-end;justify-content:space-between;gap:20px;margin-bottom:25px}.section-heading h2{font-size:clamp(27px,3vw,39px);color:#102b49}.section-heading p{color:#66788d}
.text-link{color:#a67732;font-weight:800}.btn-navy{background:#0b2a45;color:#fff}.btn-full{width:100%}.nav{display:flex}.footer{background:#061e34;color:#e2eaf1}

/* Desktop width tuning — collapse before header items can overlap */
@media(max-width:1450px){.header-inner{gap:13px}.main-nav{gap:12px}.brand{min-width:226px}.header-search{flex-basis:180px}.expert-button{padding:11px 13px}}
@media(max-width:1260px){.main-nav{gap:11px}.main-nav>.nav-link,.nav-toggle{font-size:11px}.nav-business{display:none!important}.brand-mark{font-size:40px}.brand{min-width:207px}.brand-text strong{font-size:13px}.header-search{flex-basis:150px}.expert-button{padding-inline:11px;font-size:11px}}
@media(max-width:1080px){
  .utility-bar{display:none}.container{width:min(1360px,calc(100% - 40px))}
  .header-inner,.site-header.is-scrolled .header-inner{height:73px;gap:12px}
  .brand{min-width:0}.brand-mark{font-size:41px}
  .main-nav{display:none;position:absolute;left:-20px;right:-20px;top:100%;background:#fff;border-top:1px solid #e8edf2;box-shadow:0 20px 30px #09203927;flex-direction:column;align-items:stretch;justify-content:flex-start;gap:0;margin:0;padding:12px 20px 22px;max-height:calc(100vh - 85px);overflow-y:auto;overscroll-behavior:contain}
  .main-nav.is-open{display:flex}
  .main-nav>.nav-link,.nav-toggle{display:flex!important;width:100%;font-size:14px;justify-content:space-between;padding:12px 10px;border-bottom:1px solid #edf1f5}
  .main-nav>.nav-link:after,.nav-toggle:after{display:none}
  .nav-group{width:100%}.mega-menu{position:static;display:grid;grid-template-columns:repeat(2,minmax(0,1fr));box-shadow:none;border:0;border-radius:10px;background:#f7f9fb;padding:15px;gap:12px;margin-top:8px}
  .mega-intro{grid-column:1/-1;padding:16px}.mega-intro p{margin:5px 0 10px}.mega-column{padding:3px}
  .mega-column>a{font-size:13px;padding:10px 7px}.mega-column h2{font-size:13px}
  .header-search{margin-left:auto;flex:0 1 260px;min-width:105px}.expert-button{display:none}.menu-button{display:block}
  .footer-inner{grid-template-columns:repeat(3,minmax(0,1fr))}.footer-brand{grid-column:1/-1}
  .mobile-actions{display:grid;grid-template-columns:1fr 1fr;position:fixed;bottom:0;left:0;right:0;z-index:110;box-shadow:0 -3px 16px #12294126}
  .mobile-actions a{font-weight:800;text-align:center;background:#ecbd6c;color:#07243f;padding:12px 10px;font-size:13px}.mobile-actions a+a{background:#072b48;color:#fff}.site-footer{padding-bottom:60px}
}
@media(max-width:640px){
  .container{width:calc(100% - 30px)}.header-inner,.site-header.is-scrolled .header-inner{height:67px;gap:9px}
  .brand-mark{font-size:34px;letter-spacing:-4px}.brand{gap:7px}.brand-text strong{font-size:11px;letter-spacing:-.4px}.brand-text small{font-size:7px;letter-spacing:1.3px}
  .header-search{position:static;flex:0 0 39px;min-width:39px;height:42px;box-shadow:none;border:0;background:transparent;margin-left:auto}
  .header-search input{position:absolute;right:0;left:0;width:auto;top:calc(100% + 7px);height:48px;background:#fff;border:1px solid #d7e0e8;border-radius:7px;padding:0 13px;font-size:14px;box-shadow:0 8px 25px #102e4924;display:none;z-index:161}
  .header-search.is-expanded input{display:block}
  .header-search button{flex:0 0 39px;width:39px;height:41px;border-radius:7px}
  .search-suggestions{top:calc(100% + 65px);width:100%;max-width:none;left:0;right:0}
  .menu-button{flex-basis:42px}.main-nav{left:-15px;right:-15px;padding-inline:15px;max-height:calc(100vh - 72px)}
  .mega-menu{grid-template-columns:1fr}.mega-intro{grid-column:auto}.mega-column h2{margin-bottom:4px}
  .footer-inner{grid-template-columns:repeat(2,minmax(0,1fr));gap:20px}.footer-brand{grid-column:1/-1}.footer-bottom{flex-direction:column;margin-top:25px}
}
@media(max-width:370px){.brand-text strong{font-size:10px}.brand-mark{font-size:31px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,*::before,*::after{animation-duration:.01ms!important;transition-duration:.01ms!important}}